2000 (1) TMI 287

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....ported two pieces of Combine Harvesters. It was their intention to develop Combine Harvester to cater to the needs of the Northern Indian market where wheat is grown on dry ground. The reconditioned second hand harvesters, which were imported describing them to be prototype, was not covered by the Import and Export Policy and Procedures 1997-2002. Consequently, Commissioner of Customs by order-in-....

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.... all second hand goods, other than capital goods, shall be restricted for imports and may be imported in accordance with a Public Notice or a licence issued in this behalf. Goods imported in the instant case are second hand goods. It is common case that they are not capital goods. In such a situation, they could have been imported only in accordance with a public notice or a licence issued for the....